Form 2106 Employee Business Expenses

Form 2106
Department of the Treasury
Internal Revenue Service (99)
Employee Business Expenses
▶ Attach to Form 1040 or Form 1040NR.
▶ Information about Form 2106 and its separate instructions is
available at www.irs.gov/form2106.
OMB No. 1545-0074
2013
Attachment
Sequence No. 129
Your name Occupation in which you incurred expenses Social
security number
Part I Employee Business Expenses and
Reimbursements
Step 1 Enter Your Expenses
Column A
Other Than Meals
and Entertainment
Column B
Meals and
Entertainment

1 Vehicle expense from line 22 or line 29. (Rural mail carriers:
See
instructions.) . . . . . . . . . . . . . . . . . . 1
2 Parking fees, tolls, and transportation, including train, bus,
etc., that
did not involve overnight travel or commuting to and from work
. 2
3 Travel expense while away from home overnight, including
lodging,
airplane, car rental, etc. Do not include meals and entertainment
. 3
4 Business expenses not included on lines 1 through 3. Do not
include
meals and entertainment . . . . . . . . . . . . . . 4
5 Meals and entertainment expenses (see instructions) . . . . . 5
6 Total expenses. In Column A, add lines 1 through 4 and enter
the
result. In Column B, enter the amount from line 5 . . . . . . 6
Note: If you were not reimbursed for any expenses in
Step 1, skip line 7 and enter the amount from line 6 on line 8.
Step 2 Enter Reimbursements Received From Your Employer
for Expenses Listed in Step 1
7

Enter reimbursements received from your employer that were
not
reported to you in box 1 of Form W-2. Include any
reimbursements
reported under code “L” in box 12 of your Form W-2 (see
instructions) . . . . . . . . . . . . . . . . . . . 7
Step 3 Figure Expenses To Deduct on Schedule A (Form 1040
or Form 1040NR)
8
Subtract line 7 from line 6. If zero or less, enter -0-. However,
if line 7
is greater than line 6 in Column A, report the excess as income
on
Form 1040, line 7 (or on Form 1040NR, line 8) . . . . . . . 8
Note: If both columns of line 8 are zero, you cannot deduct
employee business expenses. Stop here and attach Form 2106 to
your return.
9
In Column A, enter the amount from line 8. In Column B,
multiply line
8 by 50% (.50). (Employees subject to Department of
Transportation
(DOT) hours of service limits: Multiply meal expenses incurred
while
away from home on business by 80% (.80) instead of 50%. For

details, see instructions.) . . . . . . . . . . . . . . 9
10
Add the amounts on line 9 of both columns and enter the total
here. Also, enter the total on
Schedule A (Form 1040), line 21 (or on Schedule A (Form
1040NR), line 7). (Armed Forces
reservists, qualified performing artists, fee-basis state or local
government officials, and individuals
with disabilities: See the instructions for special rules on where
to enter the total.) . . . . . ▶ 10
For Paperwork Reduction Act Notice, see your tax return
instructions. Cat. No. 11700N Form 2106 (2013)
Form 2106 (2013) Page 2
Part II Vehicle Expenses
Section A—General Information (You must complete this
section if you
are claiming vehicle expenses.)
(a) Vehicle 1 (b) Vehicle 2
11 Enter the date the vehicle was placed in service . . . . . . . . .
11 / / / /
12 Total miles the vehicle was driven during 2013 . . . . . . . . .
12 miles miles
13 Business miles included on line 12 . . . . . . . . . . . . . 13
miles miles
14 Percent of business use. Divide line 13 by line 12 . . . . . . . .

. 14 % %
15 Average daily roundtrip commuting distance . . . . . . . . . . 15
miles miles
16 Commuting miles included on line 12 . . . . . . . . . . . . 16
miles miles
17 Other miles. Add lines 13 and 16 and subtract the total from
line 12 . . 17 miles miles
18 Was your vehicle available for personal use during off-duty
hours? . . . . . . . . . . . . . Yes No
19 Do you (or your spouse) have another vehicle available for
personal use? . . . . . . . . . . . Yes No
20 Do you have evidence to support your deduction? . . . . . . . .
. . . . . . . . . . Yes No
21 If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . .
. . . . Yes No
Section B—Standard Mileage Rate (See the instructions for Part
II to find out whether to complete this section or Section C.)
22 Multiply line 13 by 56.5¢ (.565). Enter the result here and on
line 1 . . . . . . . . . . 22
Section C—Actual Expenses (a) Vehicle 1 (b) Vehicle 2
23 Gasoline, oil, repairs, vehicle
insurance, etc. . . . . . . 23
24a Vehicle rentals . . . . . . 24a
b Inclusion amount (see instructions) . 24b
c Subtract line 24b from line 24a . 24c
25 Value of employer-provided vehicle
(applies only if 100% of annual
lease value was included on Form
W-2—see instructions) . . . .
25

26 Add lines 23, 24c, and 25 . . . 26
27 Multiply line 26 by the percentage
on line 14 . . . . . . . . 27
28 Depreciation (see instructions) . 28
29 Add lines 27 and 28. Enter total
here and on line 1 . . . . . 29
Section D—Depreciation of Vehicles (Use this section only if
you owned the vehicle and are completing Section C for the
vehicle.)
(a) Vehicle 1 (b) Vehicle 2
30 Enter cost or other basis (see
instructions) . . . . . . . 30
31 Enter section 179 deduction and
special allowance (see instructions) 31
32 Multiply line 30 by line 14 (see
instructions if you claimed the
section 179 deduction or special
allowance). . . . . . . . 32
33 Enter depreciation method and
percentage (see instructions) . 33
on line 33 (see instructions) . . 34
35 Add lines 31 and 34 . . . . 35
36 Enter the applicable limit explained
in the line 36 instructions . . . 36

on line 14 . . . . . . . . 37
38 Enter the smaller of line 35 or line
37. If you skipped lines 36 and 37,
enter the amount from line 35.
Also enter this amount on line 28
above . . . . . . . . .
38
Form 2106 (2013)
Version A, Cycle 2
Internal Use Only
DRAFT AS OF
April 17, 2013
2013 Form 2106
SE:W:CAR:MP
Form 2106
Department of the Treasury Internal Revenue Service (99)
available at www.irs.gov/form2106.
OMB No. 1545-0074
2013
2013. Catalog number 11700N.
Attachment
Sequence No. 129
Attachment Sequence Number 129. For Paperwork Reduction
Act Notice, see your tax return instructions.
Social security number
Part I
Employee Business Expenses and Reimbursements

Step 1 Enter Your Expenses
Column A
Other Than Meals
and Entertainment
Column B
Meals and
Entertainment
1
Vehicle expense from line 22 or line 29. (Rural mail carriers:
See instructions.)
1
2
Parking fees, tolls, and transportation, including train, bus, etc.,
that did not involve overnight travel or commuting to and from
work
2
3
Travel expense while away from home overnight, including
lodging,
airplane, car rental, etc. Do not include meals and
entertainment
3
4
Business expenses not included on lines 1 through 3. Do not
include meals and entertainment
4
5
Meals and entertainment expenses (see instructions)
5
6
Total expenses. In Column A, add lines 1 through 4 and enter

the result. In Column B, enter the amount from line 5
6
Note: If you were not reimbursed for any expenses in
Step 1, skip line 7 and enter the amount from line 6 on line 8.
Step 2 Enter Reimbursements Received From Your Employer
for Expenses Listed in Step 1
Column A. Other Than Meals and Entertainment.
Column B. Meals and Entertainment.
7
Enter reimbursements received from your employer that
were not reported to you in box 1 of Form W-2. Include any
reimbursements reported under code “L” in box 12 of your
Form W-2 (see instructions)
7
Step 3 Figure Expenses To Deduct on Schedule A (Form 1040
or Form 1040NR)
8
Subtract line 7 from line 6. If zero or less, enter -0-. However,
if line 7 is greater than line 6 in Column A, report the excess
as income on Form 1040, line 7 (or on Form 1040NR, line 8)

8
Note: If both columns of line 8 are zero, you cannot deduct
employee business expenses. Stop here and attach Form 2106 to
your return.
9
In Column A, enter the amount from line 8. In Column B,
multiply line 8 by 50% (.50). (Employees subject to Department
of Transportation (DOT) hours of service limits: Multiply meal
expenses incurred while away from home on business by 80%
(.80) instead of 50%. For details, see instructions.)
9
10
here. Also, enter the total on Schedule A (Form 1040), line 21
(or on Schedule A (Form 1040NR), line 7). (Armed Forces
government officials, and individuals with disabilities: See the
instructions for special rules on where to enter the total.)
▶
here. Also, enter the total on Schedule A (Form 1040), line 21
(or on Schedule A (Form 1040NR), line 7). (Armed Forces
government officials, and individuals with disabilities: See the
instructions for special rules on where to enter the total.)
10
instructions.
Cat. No. 11700N

Form 2106 (2013)
Form 2106 (2013)
Page 2
Part II
Vehicle Expenses
Section A—General Information (You must complete this
section if you
are claiming vehicle expenses.)
(a) Vehicle 1
(b) Vehicle 2
11
Enter the date the vehicle was placed in service
11
12
Total miles the vehicle was driven during 2013
12
13
Business miles included on line 12
13
14
Percent of business use. Divide line 13 by line 12
14
15
Average daily roundtrip commuting distance
15
16
Commuting miles included on line 12
16
17
Other miles. Add lines 13 and 16 and subtract the total from
line 12
17
18
Was your vehicle available for personal use during off-duty
hours?
19

Do you (or your spouse) have another vehicle available for
personal use?
20
Do you have evidence to support your deduction?
21
If “Yes,” is the evidence written?
Section B—Standard Mileage Rate (See the instructions for Part
II to find out whether to complete this section or Section C.)
22
Multiply line 13 by 56.5¢ (.565). Enter the result here and on
line 1
22
Section C—Actual Expenses
(a) Vehicle 1
(b) Vehicle 2
23
Gasoline, oil, repairs, vehicle insurance, etc.
23
24a
Vehicle rentals
24a
b
Inclusion amount (see instructions)
24b
c
Subtract line 24b from line 24a
24c
25
Value of employer-provided vehicle (applies only if 100% of
annual lease value was included on Form W-2—see
instructions)
25
26
Add lines 23, 24c, and 25
26
27

Multiply line 26 by the percentage on line 14
27
28
Depreciation (see instructions)
28
29
Add lines 27 and 28. Enter total here and on line 1
29
Section D—Depreciation of Vehicles (Use this section only if
you owned the vehicle and are completing Section C for the
vehicle.)
(a) Vehicle 1
(b) Vehicle 2
30
Enter cost or other basis (see instructions)
30
31
Enter section 179 deduction and special allowance (see
instructions)
31
32
Multiply line 30 by line 14 (see instructions if you claimed the
section 179 deduction or special allowance)
32
33
Enter depreciation method and percentage (see instructions)
33
34
Multiply line 32 by the percentage on line 33 (see instructions)
34
35
Add lines 31 and 34
35
36

Enter the applicable limit explained in the line 36 instructions
36
37
Multiply line 36 by the percentage on line 14
37
38
Enter the smaller of line 35 or line 37. If you skipped lines 36
and 37, enter the amount from line 35. Also enter this amount
on line 28 above
38
Form 2106 (2013)
p1-t1: p1-t2: p1-t3: p1-t50: p1-t51: p1-t6: p1-t7: p1-t8: p1-t9:
p1-t10: p1-t11: p1-t12: p1-t13: p1-t14: p1-t15: p1-t16: p1-t17:
p2-t1: p2-t2: p2-t3: p2-t4: p2-t5: p2-t6: p2-t7: p2-t8: p2-t9: p2-
t10: p2-t11: p2-t12: p2-t13: p2-t14: p2-t15: p2-t16: p2-t17: p2-
t18: p2-cb4: p2-cb5: p2-cb6: p2-cb7: p2-t23: p2-t24: p2-t25: p2-
t90: p2-t91: p2-t92: p2-t93: p2-t94:
Form 8606
Nondeductible IRAs

at www.irs.gov/form8606.
▶ Attach to Form 1040, Form 1040A, or Form 1040NR.
OMB No. 1545-0074
2013
Attachment
Sequence No. 48
Name. If married, file a separate form for each spouse required
to file Form 8606. See instructions. Your social security number
Fill in Your Address Only
If You Are Filing This
Form by Itself and Not
With Your Tax Return
▲
Home address (number and street, or P.O. box if mail is not
delivered to your home) Apt. no.
City, town or post office, state, and ZIP code. If you have a
foreign address, also complete the spaces below (see
instructions).
Foreign country name Foreign province/state/county Foreign
postal code
Part I Nondeductible Contributions to Traditional IRAs and
Distributions From Traditional, SEP, and SIMPLE IRAs
Complete this part only if one or more of the following apply.
• You made nondeductible contributions to a traditional IRA for
2013.

• You took distributions from a traditional, SEP, or SIMPLE
IRA in 2013 and you made nondeductible contributions to a
traditional IRA in 2013 or an earlier year. For this purpose, a
distribution does not include a rollover, qualified charitable
distributions, one-time distribution to fund an HSA, conversion,
recharacterization, or return of certain contributions.
• You converted part, but not all, of your traditional, SEP, and
SIMPLE IRAs to Roth IRAs in 2013 (excluding any portion
you recharacterized) and you made nondeductible contributions
to a traditional IRA in 2013 or an earlier year.
1
Enter your nondeductible contributions to traditional IRAs for
2013, including those made for 2013
from January 1, 2014, through April 15, 2014 (see instructions)
. . . . . . . . . . . . 1
2 Enter your total basis in traditional IRAs (see instructions) . .
. . . . . . . . . . . . 2
3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
In 2013, did you take a distribution
from traditional, SEP, or SIMPLE IRAs,
or make a Roth IRA conversion?
No ▶ Enter the amount from line 3 on line 14.
Do not complete the rest of Part I.
Yes ▶ Go to line 4.
4 Enter those contributions included on line 1 that were made
from January 1, 2014, through April 15, 2014 4
5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 5

6
Enter the value of all your traditional, SEP, and SIMPLE IRAs
as of
December 31, 2013, plus any outstanding rollovers (see
instructions) . . 6
7
Enter your distributions from traditional, SEP, and SIMPLE
IRAs in
2013. Do not include rollovers, qualified charitable
distributions, a one-
time distribution to fund an HSA, conversions to a Roth IRA,
certain
returned contributions, or recharacterizations of traditional IRA
contributions (see instructions) . . . . . . . . . . . . . . 7
8
Enter the net amount you converted from traditional, SEP, and
SIMPLE
IRAs to Roth IRAs in 2013. Do not include amounts converted
that you
later recharacterized (see instructions). Also enter this amount
on line 16 . 8
9 Add lines 6, 7, and 8 . . . . . . . . 9
10

Divide line 5 by line 9. Enter the result as a decimal rounded to
at least
3 places. If the result is 1.000 or more, enter “1.000” . . . . . . 10
× .
11
Multiply line 8 by line 10. This is the nontaxable portion of the
amount
you converted to Roth IRAs. Also enter this amount on line 17 .
. . 11
12
Multiply line 7 by line 10. This is the nontaxable portion of
your
distributions that you did not convert to a Roth IRA . . . . . . . 12
13 Add lines 11 and 12. This is the nontaxable portion of all
your distributions . . . . . . . . 13
14 Subtract line 13 from line 3. This is your total basis in
traditional IRAs for 2013 and earlier years 14
15
Taxable amount. Subtract line 12 from line 7. If more than zero,
also include this amount on Form
1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line
16b . . . . . . . . . . . . 15
Note. You may be subject to an additional 10% tax on the
amount on line 15 if you were under
age 59½ at the time of the distribution (see instructions).

For Privacy Act and Paperwork Reduction Act Notice, see
separate instructions. Cat. No. 63966F Form 8606 (2013)
Form 8606 (2013) Page 2
Part II 2013 Conversions From Traditional, SEP, or SIMPLE
IRAs to Roth IRAs
Complete this part if you converted part or all of your
traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2013
(excluding
any portion you recharacterized).
16
If you completed Part I, enter the amount from line 8.
Otherwise, enter the net amount you
converted from traditional, SEP, and SIMPLE IRAs to Roth
IRAs in 2013. Do not include amounts
you later recharacterized back to traditional, SEP, or SIMPLE
IRAs in 2013 or 2014 (see instructions) 16
17
Otherwise, enter your basis in the amount
on line 16 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 17
18

Taxable amount. Subtract line 17 from line 16. Also include this
amount on Form 1040, line 15b;
Form 1040A, line 11b; or Form 1040NR, line 16b . . . . . . . . . .
. . . . . . . 18
Part III Distributions From Roth IRAs
Complete this part only if you took a distribution from a Roth
IRA in 2013. For this purpose, a distribution does not
include a rollover, qualified charitable distributions, a one-time
distribution to fund an HSA, recharacterization, or return
of certain contributions (see instructions).
19
Enter your total nonqualified distributions from Roth IRAs in
2013, including any qualified first-time
homebuyer distributions (see instructions) . . . . . . . . . . . . . . . .
. . . 19
20 Qualified first-time homebuyer expenses (see instructions).
Do not enter more than $10,000 . . 20
21 Subtract line 20 from line 19. If zero or less, enter -0- and
skip lines 22 through 25 . . . . . . . 21
22 Enter your basis in Roth IRA contributions (see instructions)
. . . . . . . . . . . . . 22
23
Subtract line 22 from line 21. If zero or less, enter -0- and skip
lines 24 and 25. If more than zero,
you may be subject to an additional tax (see instructions) . . . . .
. . . . . . . . . 23
24

Enter your basis in conversions from traditional, SEP, and
SIMPLE IRAs and rollovers from
qualified retirement plans to a Roth IRA (see instructions) . . . .
. . . . . . . . . . 24
25 Taxable amount. Subtract line 24 from line 23. If more than
zero, also include this amount on
Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR,
line 16b . . . . . . . . . . 25
Sign Here Only If You
Are Filing This Form
by Itself and Not With
Your Tax Return
Under penalties of perjury, I declare that I have examined this
form, including accompanying attachments, and to the best of
my knowledge and
belief, it is true, correct, and complete. Declaration of preparer
(other than taxpayer) is based on all information of which
preparer has any knowledge.
▲
Your signature
▲
Date
Paid
Preparer
Use Only
Print/Type preparer’s name Preparer’s signature Date Check

if
self-employed
PTIN
Firm's name ▶
Firm's address ▶
Firm's EIN ▶
Phone no.
Form 8606 (2013)
Version A, Cycle 4
Internal Use Only
Draft As Of June 4, 2013
2013 Form 8606
SE:W:CAR:MP
Nondeductible IRAs
Form 8606
Nondeductible IRAs
at www.irs.gov/form8606.
▶ Attach to Form 1040, Form 1040A, or Form 1040NR.
OMB No. 1545-0074
2013
2013. Catalog number 63966F.
Attachment
Sequence No. 48
Attachment sequence number 48. For Privacy Act and
Paperwork Reduction Act Notice, see separate instructions.
Fill in Your Address Only If You Are Filing This Form by Itself

and Not With Your Tax Return
▲
Part I
Nondeductible Contributions to Traditional IRAs and
Distributions From Traditional, SEP, and SIMPLE IRAs
Complete this part only if one or more of the following apply.
• You made nondeductible contributions to a traditional IRA for
2013.
• You took distributions from a traditional, SEP, or SIMPLE
IRA in 2013 and you made nondeductible contributions to a
traditional IRA in 2013 or an earlier year. For this purpose, a
distribution does not include a rollover, qualified charitable
distributions, one-time distribution to fund an HSA, conversion,
recharacterization, or return of certain contributions.
• You converted part, but not all, of your traditional, SEP, and
SIMPLE IRAs to Roth IRAs in 2013 (excluding any portion you
recharacterized) and you made nondeductible contributions to a
traditional IRA in 2013 or an earlier year.
1
Enter your nondeductible contributions to traditional IRAs for
2013, including those made for 2013 from January 1, 2014,
through April 15, 2014 (see instructions)
1
2
Enter your total basis in traditional IRAs (see instructions)
2
3
Add lines 1 and 2
3
In 2013, did you take a distribution from traditional, SEP, or
SIMPLE IRAs, or make a Roth IRA conversion?
No
▶
Enter the amount from line 3 on line 14. Do not complete the

rest of Part I.
Yes
▶
Go to line 4.
4
Enter those contributions included on line 1 that were made
from January 1, 2014, through April 15, 2014
4
5
Subtract line 4 from line 3
5
6
Enter the value of all your traditional, SEP, and SIMPLE IRAs
as of December 31, 2013, plus any outstanding rollovers (see
instructions)
6
7
Enter your distributions from traditional, SEP, and SIMPLE
IRAs in 2013. Do not include rollovers, qualified charitable
distributions, a one-time distribution to fund an HSA,
conversions to a Roth IRA, certain returned contributions, or
recharacterizations of traditional IRA contributions (see
instructions)
7
8
Enter the net amount you converted from traditional, SEP, and
SIMPLE IRAs to Roth IRAs in 2013. Do not include amounts
converted that you later recharacterized (see instructions). Also
enter this amount on line 16

8
9
Add lines 6, 7, and 8
9
10
Divide line 5 by line 9. Enter the result as a decimal rounded to
at least 3 places. If the result is 1.000 or more, enter “1.000”
10
11
Multiply line 8 by line 10. This is the nontaxable portion of the
amount you converted to Roth IRAs. Also enter this amount on
line 17
11
12
Multiply line 7 by line 10. This is the nontaxable portion of
your distributions that you did not convert to a Roth IRA
12
13
Add lines 11 and 12. This is the nontaxable portion of all your
distributions
13
14
Subtract line 13 from line 3. This is your total basis in
traditional IRAs for 2013 and earlier years
14
15
Taxable amount. Subtract line 12 from line 7. If more than zero,
also include this amount on Form 1040, line 15b; Form 1040A,
line 11b; or Form 1040NR, line 16b
15
Note. You may be subject to an additional 10% tax on the

amount on line 15 if you were under age 59½ at the time of the
distribution (see instructions).
For Privacy Act and Paperwork Reduction Act Notice, see
separate instructions.
Cat. No. 63966F
Form 8606 (2013)
Form 8606 (2013)
Page 2
Part II
2013 Conversions From Traditional, SEP, or SIMPLE IRAs to
Roth IRAs
Complete this part if you converted part or all of your
traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2013
(excluding any portion you recharacterized).
16
Otherwise, enter the net amount you converted from traditional,
SEP, and SIMPLE IRAs to Roth IRAs in 2013. Do not include
amounts you later recharacterized back to traditional, SEP, or
SIMPLE IRAs in 2013 or 2014 (see instructions)
16
17
Otherwise, enter your basis in the amount on line 16 (see
instructions)
17
18
Taxable amount. Subtract line 17 from line 16. Also include this
amount on Form 1040, line 15b; Form 1040A, line 11b; or Form
1040NR, line 16b
18
Part III

Distributions From Roth IRAs
Complete this part only if you took a distribution from a Roth
IRA in 2013. For this purpose, a distribution does not include a
rollover, qualified charitable distributions, a one-time
distribution to fund an HSA, recharacterization, or return of
certain contributions (see instructions).
19
Enter your total nonqualified distributions from Roth IRAs in
2013, including any qualified first-time homebuyer distributions
(see instructions)
19
20
Qualified first-time homebuyer expenses (see instructions). Do
not enter more than $10,000
20
21
lines 22 through 25
21
22
Enter your basis in Roth IRA contributions (see instructions)
22
23
lines 24 and 25. If more than zero, you may be subject to an
additional tax (see instructions)
23
24
Enter your basis in conversions from traditional, SEP, and
SIMPLE IRAs and rollovers from qualified retirement plans to a
Roth IRA (see instructions)
Amount subject to tax in 2010. Check the box if you elect to

report the entire taxable amount in 2010 rather than reporting
1/2 of it in 2011 and 1/2 of it in 2012. Generally, you must
check this box if you checked the box on line 19 (see page x of
the instructions)
24
25
Taxable amount. Subtract line 24 from line 23. If more than
zero, also include this amount on Form 1040, line 15b; Form
1040A, line 11b; or Form 1040NR, line 16b
25
Sign Here Only If You Are Filing This Form by Itself and Not
With Your Tax Return
Under penalties of perjury, I declare that I have examined this
form, including accompanying attachments, and to the best of
my knowledge and belief, it is true, correct, and complete.
Declaration of preparer (other than taxpayer) is based on all
information of which preparer has any knowledge.
▲
Your signature
▲
Date
Paid Preparer Use Only
Preparer’s signature
Date
Check if
self-employed
Form 8606 (2013)
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f1_29_0_: f1_30_0_: f1_31_0_: f1_32_0_: f1_33_0_: f1_34_0_:
f1_35: f1_36: f1_44_0_: f1_45_0_: f1_46_0_: f1_47_0_:
f1_42_0_: f1_43_0_: f2_001: f2_002: f2_003: f2_004: f2_005:
f2_006: f2_007: f2_008: f2_009: f2_010: f2_011: f2_012:

f2_013: f2_014: f2_061: c2_001: f2_062: f2_063: f2_065:
f2_064: f2_066:
SCHEDULE E
(Form 1040)
Supplemental Income and Loss
(From rental real estate, royalties, partnerships, S corporations,
estates, trusts, REMICs, etc.)
▶ Attach to Form 1040, 1040NR, or Form 1041.
▶ Information about Schedule E and its separate instructions is
at www.irs.gov/schedulee.
OMB No. 1545-0074
2013
Attachment
Sequence No. 13
Name(s) shown on return Your social security number
Part I Income or Loss From Rental Real Estate and Royalties
Note. If you are in the business of renting personal property,
use
Schedule C or C-EZ (see instructions). If you are an individual,
report farm rental income or loss from Form 4835 on page 2,
line 40.
A Did you make any payments in 2013 that would require you
to file Form(s) 1099? (see instructions) Yes No

B If “Yes,” did you or will you file required Forms 1099? Yes
No
1a Physical address of each property (street, city, state, ZIP
code)
A
B
C
1b Type of Property
(from list below)
A
B
C
2 For each rental real estate property listed
above, report the number of fair rental and
personal use days. Check the QJV box
only if you meet the requirements to file as
a qualified joint venture. See instructions.
Fair Rental
Days
Personal Use
Days
QJV
A
B
C
Type of Property:
1 Single Family Residence
2 Multi-Family Residence

3 Vacation/Short-Term Rental
4 Commercial
5 Land
6 Royalties
7 Self-Rental
8 Other (describe)
Income: Properties: A B C
3 Rents received . . . . . . . . . . . . . 3
4 Royalties received . . . . . . . . . . . . 4
Expenses:
5 Advertising . . . . . . . . . . . . . . 5
6 Auto and travel (see instructions) . . . . . . . 6
7 Cleaning and maintenance . . . . . . . . . 7
8 Commissions. . . . . . . . . . . . . . 8
9 Insurance . . . . . . . . . . . . . . . 9
10 Legal and other professional fees . . . . . . . 10
11 Management fees . . . . . . . . . . . . 11
12 Mortgage interest paid to banks, etc. (see instructions) 12
13 Other interest. . . . . . . . . . . . . . 13
14 Repairs. . . . . . . . . . . . . . . . 14
15 Supplies . . . . . . . . . . . . . . . 15
16 Taxes . . . . . . . . . . . . . . . . 16
17 Utilities . . . . . . . . . . . . . . . . 17
18 Depreciation expense or depletion . . . . . . . 18
19 Other (list) ▶ 19
20 Total expenses. Add lines 5 through 19 . . . . . 20
21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If
result is a (loss), see instructions to find out if you must

file Form 6198 . . . . . . . . . . . . . 21
22 Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions) . . . . . . . 22 ( ) ( ) ( )
23a Total of all amounts reported on line 3 for all rental
properties . . . . 23a
b Total of all amounts reported on line 4 for all royalty
properties . . . . 23b
c Total of all amounts reported on line 12 for all properties . . .
. . . 23c
d Total of all amounts reported on line 18 for all properties . . .
. . . 23d
e Total of all amounts reported on line 20 for all properties . . .
. . . 23e
24 Income. Add positive amounts shown on line 21. Do not
include any losses . . . . . . . 24
25 Losses. Add royalty losses from line 21 and rental real
estate losses from line 22. Enter total losses here 25 ( )
26 Total rental real estate and royalty income or (loss).
Combine lines 24 and 25. Enter the result here.
If Parts II, III, IV, and line 40 on page 2 do not apply to you,
also enter this amount on Form 1040, line
17, or Form 1040NR, line 18. Otherwise, include this amount in
the total on line 41 on page 2 . . . . 26
For Paperwork Reduction Act Notice, see the separate
instructions. Cat. No. 11344L Schedule E (Form 1040) 2013
Schedule E (Form 1040) 2013 Attachment Sequence No. 13
Page 2
Name(s) shown on return. Do not enter name and social security

number if shown on other side. Your social security number
Caution. The IRS compares amounts reported on your tax
return with amounts shown on Schedule(s) K-1.
Part II Income or Loss From Partnerships and S Corporations
Note. If you report a loss from an at-risk activity for which
any amount is not at risk, you must check the box in column (e)
on line 28 and attach Form 6198. See instructions.
27 Are you reporting any loss not allowed in a prior year due to
the at-risk, excess farm loss, or basis limitations, a prior year
unallowed loss from a passive activity (if that loss was not
reported on Form 8582), or unreimbursed partnership expenses?
If
you answered “Yes,” see instructions before completing this
section. Yes No
28 (a) Name
(b) Enter P for
partnership; S
for S corporation
(c) Check if
foreign
partnership
(d) Employer
identification
number
(e) Check if
any amount is

not at risk
A
B
C
D
Passive Income and Loss Nonpassive Income and Loss
(f) Passive loss allowed
(attach Form 8582 if required)
(g) Passive income
from Schedule K–1
(h) Nonpassive loss
from Schedule K–1
(i) Section 179 expense
deduction from Form 4562
(j) Nonpassive income
from Schedule K–1
29a Totals
b Totals
30 Add columns (g) and (j) of line 29a . . . . . . . . . . . . . . . . . . .
. . 30
31 Add columns (f), (h), and (i) of line 29b . . . . . . . . . . . . . . .
. . . . 31 ( )
32 Total partnership and S corporation income or (loss).
Combine lines 30 and 31. Enter the
result here and include in the total on line 41 below . . . . . . . . .
. . . . . . 32

Part III Income or Loss From Estates and Trusts
33 (a) Name (b) Employer
identification number
A
B
Passive Income and Loss Nonpassive Income and Loss
(c) Passive deduction or loss allowed
(d) Passive income
from Schedule K–1
(e) Deduction or loss
from Schedule K–1
(f) Other income from
Schedule K–1
34a Totals
b Totals
35 Add columns (d) and (f) of line 34a . . . . . . . . . . . . . . . . . . .
. . 35
36 Add columns (c) and (e) of line 34b . . . . . . . . . . . . . . . . . .
. . 36 ( )
37 Total estate and trust income or (loss). Combine lines 35 and
36. Enter the result here and
include in the total on line 41 below . . . . . . . . . . . . . . . . . . . .
37
Part IV Income or Loss From Real Estate Mortgage Investment

Conduits (REMICs)—Residual Holder
38 (a) Name (b) Employer identification number
(c) Excess inclusion from
Schedules Q, line 2c
(see instructions)
(d) Taxable income (net loss)
from Schedules Q, line 1b
(e) Income from
Schedules Q, line 3b
39 Combine columns (d) and (e) only. Enter the result here and
include in the total on line 41 below 39
Part V Summary
40 Net farm rental income or (loss) from Form 4835. Also,
complete line 42 below . . . . . . 40
41 Total income or (loss). Combine lines 26, 32, 37, 39, and
40. Enter the result here and on Form 1040, line 17, or Form
1040NR, line 18 ▶ 41
42 Reconciliation of farming and fishing income. Enter your
gross
farming and fishing income reported on Form 4835, line 7;
Schedule K-1
(Form 1065), box 14, code B; Schedule K-1 (Form 1120S), box
17, code
V; and Schedule K-1 (Form 1041), box 14, code F (see
instructions) . . 42
43 Reconciliation for real estate professionals. If you were a
real estate
professional (see instructions), enter the net income or (loss)
you reported

anywhere on Form 1040 or Form 1040NR from all rental real
estate activities
in which you materially participated under the passive activity
loss rules . . 43
Schedule E (Form 1040) 2013
A
B
C
D
A
B
Version A, Cycle 7
Internal Use Only
DRAFT AS OF
September 12, 2013
2013 Form 1040 (Schedule E)
SE:W:CAR:MP
SCHEDULE E (Form 1040)
(From rental real estate, royalties, partnerships, S corporations,
estates, trusts, REMICs, etc.)
▶ Attach to Form 1040, 1040NR, or Form 1041.
▶ Information about Schedule E and its separate instructions is
at www.irs.gov/schedulee.
OMB No. 1545-0074

2013
2013. Catalog number 11344L
Attachment
Sequence No. 13
Attachment Sequence Number 13. For Paperwork Reduction Act
Notice, see your tax return instructions.
Part I
Income or Loss From Rental Real Estate and Royalties Note. If
you are in the business of renting personal property,
use Schedule C or C-EZ (see instructions). If you are an
individual, report farm rental income or loss from Form 4835 on
page 2, line 40.
A
Did you make any payments in 2013 that would require you to
file Form(s) 1099? (see instructions)
B
If “Yes,” did you or will you file required Forms 1099?
1a
Physical address of each property (street, city, state, ZIP code)
A
B
C
1b
Type of Property (from list below)
A
B
C
2
For each rental real estate property listed above, report the
number of fair rental and personal use days. Check the QJV box
only if you meet the requirements to file as a qualified joint
venture. See instructions.
Fair Rental
Days
Personal Use Days
QJV

A
B
C
Type of Property:
1 Single Family Residence
2 Multi-Family Residence
3 Vacation/Short-Term Rental
4 Commercial
5 Land
6 Royalties
7 Self-Rental
Income:
Properties:
A
B
C
Income:
Property A.
Property A.
Property B.
Property B.
Property C.
Property C.
3
Rents received
3
4
Royalties received
4
Expenses:
Expenses:
Properties. A.

Properties. A.
Properties. B.
Properties. B.
Properties. C.
5
Advertising
5
6
Auto and travel (see instructions)
6
7
Cleaning and maintenance
7
8
Commissions
8
9
Insurance
9
10
Legal and other professional fees
10
11
Management fees
11
12
Mortgage interest paid to banks, etc. (see instructions)
12
13
Other interest
13
14

Repairs
14
15
Supplies
15
16
Taxes
16
17
Utilities
17
18
Depreciation expense or depletion
18
19
19
20
Total expenses. Add lines 5 through 19
20
21
Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result
is a (loss), see instructions to find out if you must file Form
6198
21
22
Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions)
22
23
a
Total of all amounts reported on line 3 for all rental properties
23a
b
Total of all amounts reported on line 4 for all royalty
properties

23b
c
Total of all amounts reported on line 12 for all properties
23c
d
23d
e
23e
24
Income. Add positive amounts shown on line 21. Do not
include any losses
24
25
Losses. Add royalty losses from line 21 and rental real estate
losses from line 22. Enter total losses here
25
26
Total rental real estate and royalty income or (loss). Combine
lines 24 and 25. Enter the result here. If Parts II, III, IV, and
line 40 on page 2 do not apply to you, also enter this amount on
Form 1040, line 17, or Form 1040NR, line 18. Otherwise,
include this amount in the total on line 41 on page 2
26
instructions.
Cat. No. 11344L
Attachment Sequence No. 13
Page 2
Caution. The IRS compares amounts reported on your tax
return with amounts shown on Schedule(s) K-1.
Part II
Income or Loss From Partnerships and S Corporations Note.

If you report a loss from an at-risk activity for which
any amount is not at risk, you must check the box in
column (e) on line 28 and attach Form 6198. See instructions.
27
Are you reporting any loss not allowed in a prior year due to the
at-risk, excess farm loss, or basis limitations, a prior year
unallowed loss from a passive activity (if that loss was not
reported on Form 8582), or unreimbursed partnership expenses?
If you answered “Yes,” see instructions before completing this
section.
28
(a) Name
(b) Enter P for partnership; S
for S corporation
(c) Check if foreign partnership
(d) Employer
identification
number
(e) Check if
any amount is
not at risk
A
B
C
D
Passive Income and Loss
Nonpassive Income and Loss
(g) Passive income
from Schedule K–1
(h) Nonpassive loss
from Schedule K–1

from Schedule K–1
29
a
Totals
b
Totals
30
Add columns (g) and (j) of line 29a
30
31
Add columns (f), (h), and (i) of line 29b
31
32
Total partnership and S corporation income or (loss). Combine
lines 30 and 31. Enter the result here and include in the total on
line 41 below
32
Part III
Income or Loss From Estates and Trusts
33
(a) Name
(b) Employer
identification number
A
B
Passive Income and Loss
Nonpassive Income and Loss
(d) Passive income
from Schedule K–1
from Schedule K–1
Schedule K–1
34

a
Totals
b
Totals
35
Add columns (d) and (f) of line 34a
35
36
Add columns (c) and (e) of line 34b
36
37
Total estate and trust income or (loss). Combine lines 35 and
36. Enter the result here and include in the total on line 41
below
37
Part IV
Income or Loss From Real Estate Mortgage Investment
Conduits (REMICs)—Residual Holder
38
(a) Name
(b) Employer identification number
(c) Excess inclusion from Schedules Q, line 2c
(see instructions)
(d) Taxable income (net loss) from Schedules Q, line 1b
(e) Income from
39
Combine columns (d) and (e) only. Enter the result here and
include in the total on line 41 below
39
Part V
Summary
40
Net farm rental income or (loss) from Form 4835. Also,
complete line 42 below
40

41
Total income or (loss). Combine lines 26, 32, 37, 39, and 40.
Enter the result here and on Form 1040, line 17, or Form
1040NR, line 18 ▶
41
42
Reconciliation of farming and fishing income. Enter your gross
farming and fishing income reported on Form 4835, line 7;
Schedule K-1 (Form 1065), box 14, code B; Schedule K-1
(Form 1120S), box 17, code V; and Schedule K-1 (Form 1041),
box 14, code F (see instructions)
42
43
Reconciliation for real estate professionals. If you were a real
estate professional (see instructions), enter the net income or
(loss) you reported anywhere on Form 1040 or Form 1040NR
from all rental real estate activities in which you materially
participated under the passive activity loss rules
43
(g) Passive income
from Schedule K–1
(g) Passive income
from Schedule K–1
h) Nonpassive loss
from Schedule K–1
h) Nonpassive loss
from Schedule K–1

from Schedule K–1
from Schedule K–1
A
B
C
D
(d) Passive income
from Schedule K–1
(d) Passive income
from Schedule K–1
from Schedule K–1
from Schedule K–1
Schedule K–1
Schedule K–1
A
B
(a) Name
(b) Employer identification number
(see instructions)
(see instructions)
(e) Income from

(e) Income from
p1-t1: p1-t2: c1_01: c1_03: p1-t5: p1-t7: p1-t9: p1-t52: p1-t72:
p1-t92: p1-cb5: p1-cb6: c1_02_0_: p1-cb8: p1-cb9: p1-cb11:
p1-cb12: p1-t515: p1-t11: p1-t12: p1-t13: p1-t14: p1-t15: p1-
t517: p1-t518: p1-t519: p1-t600: p1-t32: p1-t33: p1-t34: p1-t35:
p1-t36: p1-t601: p1-t38: p1-t39: p1-t40: p1-t41: p1-t42: p1-
p1-t102: p1-t103: p1-t104: p1-t612: p1-t106: p1-t150: p1-t151:
p1-t152: p1-t153: p1-t613: p1-t155: p1-t107: p1-t510: p1-t109:
p1-t110: p1-t111: p1-t614: p1-t113: p1-t158: p1-t159: p1-t160:
p1-t161: p1-t615: p1-t163: p1-t164: p1-t165: p1-t166: p1-t167:
p1-t616: p1-t169: p1-t170: p1-t171: p1-t172: p1-t173: p1-t617:
p1-t175: p1-t505: p1-t504: p1-t176: p1-t177: p1-t508: p1-t509:
p1-t511: p1-t512: p1-t513: p1-t507: p1-t506: p1-t178: p1-t179:
p1-t180: p1-t181: p2-t2: p2-cb1: p2-t5: p2-t6: p2-cb3: p2-t7:
p2-cb4: p2-t8: p2-t9: p2-cb7: p2-t10: p2-cb6: p2-t11: p2-t12:
p2-cb5: p2-t13: p2-cb8: p2-t14: p2-t15: p2-cb9: p2-t16: p2-
cb10: p2-t57: p2-t58: p2-t59: p2-t60: p2-t61: p2-t62: p2-t63:
t103: p2-t104: p2-t105: p2-t106: p2-t115: p2-t116: p2-t117: p2-
t118: p2-t119: p2-t120: p2-t121: p2-t122: p2-t123: p2-t124: p2-

t107: p2-t108: p2-t109: p2-t110: p2-t111: p2-t112: p2-t113: p2-
t114:
See instructions for how to figure the amounts to enter on the
lines below.
This form may be easier to complete if you round off cents to
whole dollars.
lines below.
whole dollars.
SCHEDULE D
(Form 1040)
Capital Gains and Losses
▶ Information about Schedule D and its separate instructions is
at www.irs.gov/scheduled.
▶ Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b,
9, and 10.
OMB No. 1545-0074
2013
Attachment
Sequence No. 12

Part I Short-Term Capital Gains and Losses—Assets Held One
Year or Less
(d)
Proceeds
(sales price)
(e)
Cost
(or other basis)
(g)
Adjustments
to gain or loss from
Form(s) 8949, Part I,
line 2, column (g)
(h) Gain or (loss)
Subtract column (e)
from column (d) and
combine the result with
column (g)
1a Totals for all short-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 1b .

1b Totals for all transactions reported on Form(s) 8949 with
Box A checked . . . . . . . . . . . . .
2
Totals for all transactions reported on Form(s) 8949 with
Box B checked . . . . . . . . . . . . .
3
Box C checked . . . . . . . . . . . . .
4 Short-term gain from Form 6252 and short-term gain or (loss)
from Forms 4684, 6781, and 8824 . 4
5
Net short-term gain or (loss) from partnerships, S corporations,
estates, and trusts from
Schedule(s) K-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6
Short-term capital loss carryover. Enter the amount, if any,
from line 8 of your Capital Loss Carryover
Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 6
( )
7 Net short-term capital gain or (loss). Combine lines 1a
through 6 in column (h). If you have any long-
term capital gains or losses, go to Part II below. Otherwise, go

to Part III on the back . . . . . 7
Part II Long-Term Capital Gains and Losses—Assets Held More
Than One Year
(d)
Proceeds
(sales price)
(e)
Cost
(or other basis)
(g)
Adjustments
to gain or loss from
Form(s) 8949, Part II,
line 2, column (g)
(h) Gain or (loss)
Subtract column (e)
from column (d) and
combine the result with
column (g)
8a Totals for all long-term transactions reported on Form
1099-B for which basis was reported to the IRS and for
which you have no adjustments (see instructions).
However, if you choose to report all these transactions
on Form 8949, leave this line blank and go to line 8b .

8b Totals for all transactions reported on Form(s) 8949 with
Box D checked . . . . . . . . . . . . .
9
Box E checked . . . . . . . . . . . . .
10
Box F checked . . . . . . . . . . . . . .
11
Gain from Form 4797, Part I; long-term gain from Forms 2439
and 6252; and long-term gain or (loss)
from Forms 4684, 6781, and 8824 . . . . . . . . . . . . . . . . . . . . . .
11
12 Net long-term gain or (loss) from partnerships, S
corporations, estates, and trusts from Schedule(s) K-1 12
13 Capital gain distributions. See the instructions . . . . . . . . . . .
. . . . . . . 13
14
Long-term capital loss carryover. Enter the amount, if any, from
line 13 of your Capital Loss Carryover
Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . 14
( )

15
Net long-term capital gain or (loss). Combine lines 8a through
14 in column (h). Then go to Part III on
the back . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
instructions. Cat. No. 11338H Schedule D (Form 1040) 2013
Schedule D (Form 1040) 2013 Page 2
Part III Summary
16 Combine lines 7 and 15 and enter the result . . . . . . . . . . . . .
. . . . . 16
• If line 16 is a gain, enter the amount from line 16 on Form
1040, line 13, or Form 1040NR, line
14. Then go to line 17 below.
• If line 16 is a loss, skip lines 17 through 20 below. Then go to
line 21. Also be sure to complete
line 22.
• If line 16 is zero, skip lines 17 through 21 below and enter -0-
on Form 1040, line 13, or Form
1040NR, line 14. Then go to line 22.
17 Are lines 15 and 16 both gains?
Yes. Go to line 18.
No. Skip lines 18 through 21, and go to line 22.
18 Enter the amount, if any, from line 7 of the 28% Rate Gain

Worksheet in the instructions . . ▶ 18
19
Enter the amount, if any, from line 18 of the Unrecaptured
Section 1250 Gain Worksheet in the
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 19
20 Are lines 18 and 19 both zero or blank?
Yes. Complete the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions
for Form 1040, line 44 (or in the instructions for Form 1040NR,
line 42). Do not complete lines
21 and 22 below.
No. Complete the Schedule D Tax Worksheet in the
instructions. Do not complete lines 21
and 22 below.
21 If line 16 is a loss, enter here and on Form 1040, line 13, or
Form 1040NR, line 14, the smaller of:
• The loss on line 16 or
• ($3,000), or if married filing separately, ($1,500) } . . . . . . . .
. . . . . . . 21 ( )
Note. When figuring which amount is smaller, treat both
amounts as positive numbers.
22 Do you have qualified dividends on Form 1040, line 9b, or
Form 1040NR, line 10b?
Worksheet in the instructions
for Form 1040, line 44 (or in the instructions for Form 1040NR,
line 42).

No. Complete the rest of Form 1040 or Form 1040NR.
Schedule D (Form 1040) 2013
Version A, Cycle 5
Internal Use Only
DRAFT AS OF
October 17, 2013
2013 Form 1040 (Schedule D)
SE:W:CAR:MP
lines below.
whole dollars.
lines below.
whole dollars.
SCHEDULE D (Form 1040)
Department of the Treasury Internal Revenue Service
(99)
▶ Information about Schedule D and its separate instructions is
at www.irs.gov/scheduled.
▶ Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b,
9, and 10.
OMB No. 1545-0074
2013
2013. Catalog Number 11338H.
Attachment
Sequence No. 12
Attachment Sequence number 12. For Paperwork Reduction Act

Part I
Short-Term Capital Gains and Losses—Assets Held One Year or
Less
(d)
Proceeds
(sales price)
(e)
Cost
(or other basis)
(g)
Adjustments
to gain or loss from Form(s) 8949, Part I, line 2, column
(g)
(h) Gain or (loss)
Subtract column (e) from column (d) and combine
the result with column (g)
1a
Totals for all short-term transactions reported on Form 1099-B
for which basis was reported to the IRS and for which you have
no adjustments (see instructions). However, if you choose to
report all these transactions on Form 8949, leave this line blank
and go to line 1b
Line 1a. Item 1. (b)
1b
Totals for all transactions reported on Form(s) 8949 with Box
A checked
Line 1b. Item 2. (b).
2
B checked
Line 1. Item 2. (b).
3

C checked
Line 1. Item 3. (b).
4
Short-term gain from Form 6252 and short-term gain or (loss)
from Forms 4684, 6781, and 8824
4
5
Net short-term gain or (loss) from partnerships, S corporations,
estates, and trusts from Schedule(s) K-1
5
6
Short-term capital loss carryover. Enter the amount, if any,
from line 8 of your Capital Loss Carryover Worksheet in the
instructions
6
( )
7
Net short-term capital gain or (loss). Combine lines 1a through
6 in column (h). If you have any long-term capital gains or
losses, go to Part II below. Otherwise, go to Part III on the
back
7
Part II
Long-Term Capital Gains and Losses—Assets Held More Than
One Year
(d)
Proceeds
(sales price)
(e)
Cost
(or other basis)
(g)
Adjustments
to gain or loss from Form(s) 8949, Part II, line 2, column

(g)
(h) Gain or (loss)
Subtract column (e) from column (d) and combine
the result with column (g)
8a
Totals for all long-term transactions reported on Form 1099-B
for which basis was reported to the IRS and for which you have
no adjustments (see instructions). However, if you choose to
report all these transactions on Form 8949, leave this line blank
and go to line 8b
Line 8a. Item 1. (b).
8b
D checked
Line 1. Item 2. (b). Totals for all transactions reported on
Form(s) 8949 with Box D checked.
9
E checked
Form(s) 8949 with Box E checked.
10
F checked
Form(s) 8949 with Box F checked.
11
Gain from Form 4797, Part I; long-term gain from Forms 2439
and 6252; and long-term gain or (loss) from Forms 4684, 6781,
and 8824
11
12
Net long-term gain or (loss) from partnerships, S corporations,

estates, and trusts from Schedule(s) K-1
12
13
Capital gain distributions. See the instructions
13
14
Long-term capital loss carryover. Enter the amount, if any, from
line 13 of your Capital Loss Carryover Worksheet in the
instructions
14
( )
15
Net long-term capital gain or (loss). Combine lines 8a through
14 in column (h). Then go to Part III on the back
15
instructions.
Cat. No. 11338H
Page 2
Part III
Summary
16
Combine lines 7 and 15 and enter the result
16
• If line 16 is a gain, enter the amount from line 16 on Form
1040, line 13, or Form 1040NR, line 14. Then go to line 17
below.
• If line 16 is a loss, skip lines 17 through 20 below. Then go to
line 21. Also be sure to complete line 22.
• If line 16 is zero, skip lines 17 through 21 below and enter -0-
on Form 1040, line 13, or Form 1040NR, line 14. Then go to
line 22.

17
Are lines 15 and 16 both gains?
Yes. Go to line 18.
No. Skip lines 18 through 21, and go to line 22.
18
Enter the amount, if any, from line 7 of the 28% Rate Gain
Worksheet in the instructions ▶
18
19
Enter the amount, if any, from line 18 of the Unrecaptured
Section 1250 Gain Worksheet in the instructions ▶
19
20
Are lines 18 and 19 both zero or blank?
Worksheet in the instructions for Form 1040, line 44 (or in the
instructions for Form 1040NR, line 42). Do not complete lines
21 and 22 below.
No. Complete the Schedule D Tax Worksheet in the
instructions. Do not complete lines 21 and 22 below.
21
If line 16 is a loss, enter here and on Form 1040, line 13, or
Form 1040NR, line 14, the smaller of:
• The loss on line 16 or
• ($3,000), or if married filing separately, ($1,500)
}
21
( )
Note. When figuring which amount is smaller, treat both
amounts as positive numbers.
22
Do you have qualified dividends on Form 1040, line 9b, or
Form 1040NR, line 10b?

Worksheet in the instructions for Form 1040, line 44 (or in the
instructions for Form 1040NR, line 42).
No. Complete the rest of Form 1040 or Form 1040NR.
f1_001: f1_002: f1_003: f1_004: f1_005: f1_006: : f1_007:
f1_008: f1_009: f1_010: f1_011: f1_012: f1_013: f1_014:
f1_015: f1_016: f1_017: f1_018: f1_019: f1_020: f1_021:
f1_022: f1_023: f1_024: f1_025: f1_026: f1_027: f1_028:
f1_029: f1_030: f1_031: f1_032: f1_033: f1_034: f1_035:
f2_001: c2_01_0_: f2_002: f2_003: c2_02_0_: f2_005:
c2_03_0_:
SCHEDULE C
(Form 1040)
Profit or Loss From Business
(Sole Proprietorship)
▶ For information on Schedule C and its instructions, go to
www.irs.gov/schedulec.
▶ Attach to Form 1040, 1040NR, or 1041; partnerships
generally must file Form 1065.
OMB No. 1545-0074
2013
Attachment
Sequence No. 09
Name of proprietor Social security number (SSN)

A Principal business or profession, including product or
service (see instructions) B Enter code from instructions
▶
C Business name. If no separate business name, leave
blank. D Employer ID number (EIN), (see instr.)
E Business address (including suite or room no.) ▶
City, town or post office, state, and ZIP code
F Accounting method: (1) Cash (2) Accrual (3) Other (specify)
▶
G Did you “materially participate” in the operation of this
business during 2013? If “No,” see instructions for limit on
losses . Yes No
H If you started or acquired this business during 2013, check
here . . . . . . . . . . . . . . . . . ▶
I Did you make any payments in 2013 that would require you to
file Form(s) 1099? (see instructions) . . . . . . . . Yes No
J If "Yes," did you or will you file required Forms 1099? . . . . .
. . . . . . . . . . . . . . . . Yes No
Part I Income
1 Gross receipts or sales. See instructions for line 1 and check
the box if this income was reported to you on
Form W-2 and the “Statutory employee” box on that form was
checked . . . . . . . . . ▶ 1
2 Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . . .
. 4
5 Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . .
. . . . 5
6 Other income, including federal and state gasoline or fuel tax
credit or refund (see instructions) . . . . 6
7 Gross income. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . .
▶ 7
Part II Expenses Enter expenses for business use of your home
only on line 30.
8 Advertising . . . . . 8
9
Car and truck expenses (see
instructions) . . . . . 9
10 Commissions and fees . 10
11 Contract labor (see instructions) 11
12 Depletion . . . . . 12
13
Depreciation and section 179
expense deduction (not
included in Part III) (see
instructions) . . . . . 13

14
Employee benefit programs
(other than on line 19) . . 14
15 Insurance (other than health) 15
16 Interest:
a Mortgage (paid to banks, etc.) 16a
b Other . . . . . . 16b
17 Legal and professional services 17
18 Office expense (see instructions) 18
19 Pension and profit-sharing plans . 19
20 Rent or lease (see instructions):
a Vehicles, machinery, and equipment 20a
b Other business property . . . 20b
21 Repairs and maintenance . . . 21
22 Supplies (not included in Part III) . 22
23 Taxes and licenses . . . . . 23
24 Travel, meals, and entertainment:
a Travel . . . . . . . . . 24a

b
Deductible meals and
entertainment (see instructions) . 24b
25 Utilities . . . . . . . . 25
26 Wages (less employment credits) . 26
27 a Other expenses (from line 48) . . 27a
b Reserved for future use . . . 27b
28 Total expenses before expenses for business use of home.
Add lines 8 through 27a . . . . . . ▶ 28
29 Tentative profit or (loss). Subtract line 28 from line 7 . . . . .
. . . . . . . . . . . . 29
30 Expenses for business use of your home. Do not report these
expenses elsewhere. Attach Form 8829
unless using the simplified method (see instructions).
Simplified method filers only: enter the total square footage of:
(a) your home:
and (b) the part of your home used for business: . Use the
Simplified
Method Worksheet in the instructions to figure the amount to
enter on line 30 . . . . . . . . . 30
31 Net profit or (loss). Subtract line 30 from line 29.
• If a profit, enter on both Form 1040, line 12 (or Form
1040NR, line 13) and on Schedule SE, line 2.

(If you checked the box on line 1, see instructions). Estates and
trusts, enter on Form 1041, line 3.
• If a loss, you must go to line 32.
} 31
32 If you have a loss, check the box that describes your
investment in this activity (see instructions).
• If you checked 32a, enter the loss on both Form 1040, line 12,
(or Form 1040NR, line 13) and
on Schedule SE, line 2. (If you checked the box on line 1, see
the line 31 instructions). Estates and
trusts, enter on Form 1041, line 3.
• If you checked 32b, you must attach Form 6198. Your loss
may be limited.
} 32a All investment is at risk. 32b Some investment is not
at risk.
instructions. Cat. No. 11334P Schedule C (Form 1040) 2013
Schedule C (Form 1040) 2013 Page 2
Part III Cost of Goods Sold (see instructions)
33
Method(s) used to
value closing inventory: a Cost b Lower of cost or market c
Other (attach explanation)
34

Was there any change in determining quantities, costs, or
valuations between opening and closing inventory?
If “Yes,” attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes No
35 Inventory at beginning of year. If different from last year’s
closing inventory, attach explanation . . . 35
36 Purchases less cost of items withdrawn for personal use . . . .
. . . . . . . . . . 36
37 Cost of labor. Do not include any amounts paid to yourself .
. . . . . . . . . . . . . 37
38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38
39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40
41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41
42 Cost of goods sold. Subtract line 41 from line 40. Enter the
result here and on line 4 . . . . . . 42
Part IV Information on Your Vehicle. Complete this part only
if you are claiming car or truck expenses on line 9
and are not required to file Form 4562 for this business. See the
instructions for line 13 to find out if you must
file Form 4562.
43 When did you place your vehicle in service for business
purposes? (month, day, year) ▶ / /

44 Of the total number of miles you drove your vehicle during
2013, enter the number of miles you used your vehicle for:
a Business b Commuting (see instructions) c Other
45 Was your vehicle available for personal use during off-duty
hours? . . . . . . . . . . . . . . . Yes No
46 Do you (or your spouse) have another vehicle available for
personal use?. . . . . . . . . . . . . . Yes No
47a Do you have evidence to support your deduction? . . . . . . . .
. . . . . . . . . . . . Yes No
b If “Yes,” is the evidence written? . . . . . . . . . . . . . . . . . . . . .
. . . . Yes No
Part V Other Expenses. List below business expenses not
included on lines 8–26 or line 30.
48 Total other expenses. Enter here and on line 27a . . . . . . . . .
. . . . . . . 48
Schedule C (Form 1040) 2013
Version A, Cycle 4
Internal Use Only
DRAFT AS OF
September 12, 2013
2013 Form 1040 (Schedule C)
SE:W:CAR:MP
Profit or Loss From Business (Sole Proprietorship)
SCHEDULE C (Form 1040)
Profit or Loss From Business

(Sole Proprietorship)
▶ For information on Schedule C and its instructions, go
to www.irs.gov/schedulec.
▶ Attach to Form 1040, 1040NR, or 1041; partnerships
generally must file Form 1065.
OMB No. 1545-0074
2013
2013. Catalog number 11334P.
Attachment
Sequence No. 09
Attachment Sequence number 09. For Paperwork Reduction Act
Notice, see the separate instructions.
B Enter code from instructions
E
F
Accounting method:
(1)
(2)
(3)
G
Did you “materially participate” in the operation of this
business during 2013? If “No,” see instructions for limit on
losses
H
If you started or acquired this business during 2013, check here
▶
I
Did you make any payments in 2013 that would require you to
file Form(s) 1099? (see instructions)
J
If "Yes," did you or will you file required Forms 1099?
Part I
Income
1
Gross receipts or sales. See instructions for line 1 and check the
box if this income was reported to you on Form W-2 and the

“Statutory employee” box on that form was checked
▶
1
2
Returns and allowances
2
3
Subtract line 2 from line 1
3
4
Cost of goods sold (from line 42)
4
5
Gross profit. Subtract line 4 from line 3
5
6
Other income, including federal and state gasoline or fuel tax
credit or refund (see instructions)
6
7
Gross income. Add lines 5 and 6 ▶
7
Part II
Expenses
Enter expenses for business use of your home only on line 30.
8
Advertising
8
9
Car and truck expenses (see instructions)
9
10
Commissions and fees
10
11

Contract labor (see instructions)
11
12
Depletion
12
13
Depreciation and section 179 expense deduction (not included
in Part III) (see instructions)
13
14
Employee benefit programs (other than on line 19)
14
15
Insurance (other than health)
15
16
Interest:
a
Mortgage (paid to banks, etc.)
16a
b
Other
16b
17
Legal and professional services
17
18
Office expense (see instructions)
18
19
Pension and profit-sharing plans
19

20
Rent or lease (see instructions):
a
Vehicles, machinery, and equipment
20a
b
Other business property
20b
21
Repairs and maintenance
21
22
Supplies (not included in Part III)
22
23
Taxes and licenses
23
24
Travel, meals, and entertainment:
a
Travel
24a
b
Deductible meals and
entertainment (see instructions)
24b
25
Utilities
25
26
Wages (less employment credits)
26
27
a
Other expenses (from line 48)

27a
b
Reserved for future use
27b
28
Total expenses before expenses for business use of home. Add
lines 8 through 27a ▶
28
29
Tentative profit or (loss). Subtract line 28 from line 7
29
30
Expenses for business use of your home. Do not report these
expenses elsewhere. Attach Form 8829 unless using the
simplified method (see instructions).
. Use the Simplified
Method Worksheet in the instructions to figure the amount to
enter on line 30
30
31
Net profit or (loss). Subtract line 30 from line 29.
• If a profit, enter on both Form 1040, line 12 (or Form
1040NR, line 13) and on Schedule SE, line 2. (If you checked
the box on line 1, see instructions). Estates and trusts, enter
on Form 1041, line 3.
• If a loss, you must go to line 32.
}
31
32
If you have a loss, check the box that describes your investment
in this activity (see instructions).
• If you checked 32a, enter the loss on both Form 1040, line 12,
(or Form 1040NR, line 13) and on Schedule SE, line 2. (If you
checked the box on line 1, see the line 31 instructions). Estates
and trusts, enter on Form 1041, line 3.
• If you checked 32b, you must attach Form 6198. Your loss

may be limited.
}
32a
32b
instructions.
Cat. No. 11334P
Page 2
Part III
Cost of Goods Sold (see instructions)
33
Method(s) used to
value closing inventory:
a
b
c
34
Was there any change in determining quantities, costs, or
valuations between opening and closing inventory?
If “Yes,” attach explanation
35
Inventory at beginning of year. If different from last year’s
closing inventory, attach explanation
35
36
Purchases less cost of items withdrawn for personal use
36
37
Cost of labor. Do not include any amounts paid to yourself
37
38

Materials and supplies
38
39
Other costs
39
40
Add lines 35 through 39
40
41
Inventory at end of year
41
42
Cost of goods sold. Subtract line 41 from line 40. Enter the
result here and on line 4
42
Part IV
Information on Your Vehicle. Complete this part only if you
are claiming car or truck expenses on line 9 and are not required
to file Form 4562 for this business. See the instructions for line
13 to find out if you must file Form 4562.
43
When did you place your vehicle in service for business
purposes? (month, day, year)
44
Of the total number of miles you drove your vehicle during
2013, enter the number of miles you used your vehicle for:
a
45
Was your vehicle available for personal use during off-duty
hours?
46
Do you (or your spouse) have another vehicle available for
personal use?
47
a
Do you have evidence to support your deduction?

b
If “Yes,” is the evidence written?
Part V
Other Expenses. List below business expenses not included on
lines 8–26 or line 30.
48
Total other expenses. Enter here and on line 27a
48
f1_001: f1_002: f1_003: f1_004: f1_005: f1_006: f1_007:
f1_008: c1_01: Offf1_009: c1_04: c1_05: 0c1_06: c1_07:
c1_08_0_: f1_010: f1_011: f1_018: f1_019: f1_020: f1_021:
f1_022: f1_023: f1_024: f1_025: f1_026: f1_027: f1_028:
f1_029: f1_030: f1_031: f1_032: f1_033: f1_034: f1_035:
f1_036: f1_037: f1_038: f1_039: f1_040: f1_041: f1_042:
f1_043: f1_044: f1_045: f1_046: f1_047: f1_048: f1_049:
f1_050: f1_051: f1_052: f1_053: f1_054: f1_055: f1_056:
f1_057: f1_058: f1_059: f1_060: f1_061: f1_062: f1_063:
f1_064: f1_065: f1_066: f1_067: f1_068: f1_069: f1_070:
f1_071: f1_072: f1_073: f1_074: f1_075: f1_084: f1_085:
f1_076: f1_077: f1_078: f1_079: f1_100: f1_101: f1_080:
f1_081: f1_082: f1_083: c1_08: 0c2_01: c2_02: c2_03: c2_04:
f2_001: f2_002: f2_003: f2_004: f2_005: f2_006: f2_007:
f2_008: f2_009: f2_010: f2_011: f2_012: f2_013: f2_014:
f2_015: f2_016: f2_017: f2_018: f2_019: f2_020: f2_021:
f2_022: c2_05: c2_06: c2_07: c2_08: f2_023: f2_024: f2_025:
f2_026: f2_027: f2_028: f2_029: f2_030: f2_031: f2_032:
f2_033: f2_034: f2_035: f2_036: f2_037: f2_038: f2_039:
f2_040: f2_041: f2_042: f2_043: f2_044: f2_045: f2_046:
f2_047: f2_048: f2_049: f2_050: f2_051:
SCHEDULE B
(Form 1040A or 1040)

Interest and Ordinary Dividends
▶ Attach to Form 1040A or 1040.
▶ Information about Schedule B (Form 1040A or 1040) and its
instructions is at www.irs.gov/scheduleb.
OMB No. 1545-0074
2013
Attachment
Sequence No. 08
Part I
Interest
(See instructions
on back and the
instructions for
Form 1040A, or
Form 1040,
line 8a.)
Note. If you
received a Form
1099-INT, Form
1099-OID, or
substitute
statement from
a brokerage firm,
list the firm’s

name as the
payer and enter
the total interest
shown on that
form.
1
List name of payer. If any interest is from a seller-financed
mortgage and the
buyer used the property as a personal residence, see instructions
on back and list
this interest first. Also, show that buyer’s social security
number and address ▶
1
Amount
2 Add the amounts on line 1 . . . . . . . . . . . . . . . . . . 2
3
Excludable interest on series EE and I U.S. savings bonds
issued after 1989.
Attach Form 8815 . . . . . . . . . . . . . . . . . . . . . 3
4
Subtract line 3 from line 2. Enter the result here and on Form
1040A, or Form
1040, line 8a . . . . . . . . . . . . . . . . . . . . . . ▶ 4

Note. If line 4 is over $1,500, you must complete Part III.
Amount
Part II
Ordinary
Dividends
(See instructions
on back and the
instructions for
Form 1040A, or
Form 1040,
line 9a.)
Note. If you
received a Form
1099-DIV or
substitute
statement from
a brokerage firm,
list the firm’s
name as the
payer and enter
the ordinary
dividends shown
on that form.
5 List name of payer ▶
5
6
Add the amounts on line 5. Enter the total here and on Form
1040A, or Form

1040, line 9a . . . . . . . . . . . . . . . . . . . . . . ▶ 6
Part III
Foreign
Accounts
and Trusts
(See
instructions on
back.)
You must complete this part if you (a) had over $1,500 of
taxable interest or ordinary dividends; (b) had a
foreign account; or (c) received a distribution from, or were a
grantor of, or a transferor to, a foreign trust. Yes No
7a At any time during 2013, did you have a financial interest in
or signature authority over a financial
account (such as a bank account, securities account, or
brokerage account) located in a foreign
country? See instructions . . . . . . . . . . . . . . . . . . . . . . . .
If “Yes,” are you required to file FinCEN Form 114, Report of
Foreign Bank and Financial
Accounts (FBAR), formerly TD F 90-22.1, to report that
financial interest or signature authority?
See FinCEN Form 114 and its instructions for filing
requirements and exceptions to those
requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b If you are required to file FinCEN Form 114, enter the name
of the foreign country where the
financial account is located ▶
8 During 2013, did you receive a distribution from, or were you
the grantor of, or transferor to, a

foreign trust? If “Yes,” you may have to file Form 3520. See
instructions on back . . . . . .
instructions. Cat. No. 17146N Schedule B (Form 1040A or
1040) 2013
Schedule B (Form 1040A or 1040) 2013 Page 2
General Instructions
Section references are to the Internal Revenue Code
unless otherwise noted.
Future Developments
For the latest information about developments
related to Schedule B (Form 1040A or 1040) and its
instructions, such as legislation enacted after they
were published, go to www.irs.gov/scheduleb.
Purpose of Form
Use Schedule B if any of the following applies.
• You had over $1,500 of taxable interest or ordinary
dividends.
• You received interest from a seller-financed
mortgage and the buyer used the property as a
personal residence.
• You have accrued interest from a bond.
• You are reporting original issue discount (OID) in
an amount less than the amount shown on Form
1099-OID.

• You are reducing your interest income on a bond
by the amount of amortizable bond premium.
• You are claiming the exclusion of interest from
series EE or I U.S. savings bonds issued after 1989.
• You received interest or ordinary dividends as a
nominee.
• You had a financial interest in, or signature
authority over, a financial account in a foreign
country or you received a distribution from, or were
a grantor of, or transferor to, a foreign trust. Part III
of the schedule has questions about foreign
accounts and trusts.
Specific Instructions
TIP
You can list more than one payer on
each entry space for lines 1 and 5, but
be sure to clearly show the amount paid
next to the payer's name. Add the
separate amounts paid by the payers
listed on an entry space and enter the total in the
“Amount” column. If you still need more space, attach
separate statements that are the same size as the
printed schedule. Use the same format as lines 1 and
5, but show your totals on Schedule B. Be sure to put
your name and social security number (SSN) on the
statements and attach them at the end of your return.
Part I. Interest
Line 1. Report on line 1 all of your taxable interest.

Taxable interest should be shown on your Forms
1099-INT, Forms 1099-OID, or substitute
statements. Include interest from series EE, H, HH,
and I U.S. savings bonds. List each payer’s name
and show the amount. Do not report on this line any
tax-exempt interest from box 8 or box 9 of Form
1099-INT. Instead, report the amount from box 8 on
line 8b of Form 1040A or 1040. If an amount is
shown in box 9 of Form 1099-INT, you generally
must report it on line 12 of Form 6251. See the
Instructions for Form 6251 for more details.
Seller-financed mortgages. If you sold your
home or other property and the buyer used the
property as a personal residence, list first any
interest the buyer paid you on a mortgage or other
form of seller financing. Be sure to show the buyer’s
name, address, and SSN. You must also let the
buyer know your SSN. If you do not show the
buyer’s name, address, and SSN, or let the buyer
know your SSN, you may have to pay a $50 penalty.
Nominees. If you received a Form 1099-INT that
includes interest you received as a nominee (that is, in
your name, but the interest actually belongs to
someone else), report the total on line 1. Do this even
if you later distributed some or all of this income to
others. Under your last entry on line 1, put a subtotal
of all interest listed on line 1. Below this subtotal, enter
"Nominee Distribution" and show the total interest
you received as a nominee. Subtract this amount from
the subtotal and enter the result on line 2.
TIP
If you received interest as a nominee,
you must give the actual owner a Form

1099-INT unless the owner is your
spouse. You must also file a Form 1096
and a Form 1099-INT with the IRS. For
more details, see the General Instructions for Certain
Information Returns and the Instructions for Forms
1099-INT and 1099-OID.
Accrued interest. When you buy bonds between
interest payment dates and pay accrued interest to
the seller, this interest is taxable to the seller. If you
received a Form 1099 for interest as a purchaser of a
bond with accrued interest, follow the rules earlier
under Nominees to see how to report the accrued
interest. But identify the amount to be subtracted as
“Accrued Interest.”
Original issue discount (OID). If you are reporting
OID in an amount less than the amount shown on
Form 1099-OID, follow the rules earlier under
Nominees to see how to report the OID. But identify
the amount to be subtracted as “OID Adjustment.”
Amortizable bond premium. If you are reducing your
interest income on a bond by the amount of amortizable
bond premium, follow the rules earlier under Nominees
to see how to report the interest. But identify the amount
to be subtracted as “ABP Adjustment.”
Line 3. If, during 2013, you cashed series EE or I
U.S. savings bonds issued after 1989 and you paid
qualified higher education expenses for yourself,
your spouse, or your dependents, you may be able
to exclude part or all of the interest on those bonds.
See Form 8815 for details.

Part II. Ordinary Dividends
TIP
You may have to file Form 5471 if, in
2013, you were an officer or director of
a foreign corporation. You may also
have to file Form 5471 if, in 2013, you
owned 10% or more of the total
(a) value of a foreign corporation’s stock, or (b)
combined voting power of all classes of a foreign
corporation’s stock with voting rights. For details,
see Form 5471 and its instructions.
Line 5. Report on line 5 all of your ordinary
dividends. This amount should be shown in box 1a
of your Forms 1099-DIV or substitute statements.
List each payer’s name and show the amount.
Nominees. If you received a Form 1099-DIV that
includes ordinary dividends you received as a
nominee (that is, in your name, but the ordinary
dividends actually belong to someone else), report
the total on line 5. Do this even if you later
distributed some or all of this income to others.
Under your last entry on line 5, put a subtotal of all
ordinary dividends listed on line 5. Below this
subtotal, enter “Nominee Distribution” and show the
total ordinary dividends you received as a nominee.
Subtract this amount from the subtotal and enter the
result on line 6.
TIP
If you received dividends as a nominee,
you must give the actual owner a Form
1099-DIV unless the owner is your spouse.

You must also file a Form 1096 and a Form
1099-DIV with the IRS. For more
details, see the General Instructions for Certain
Information Returns and the Instructions for Form
1099-DIV.
Part III. Foreign Accounts and
Trusts
TIP
Regardless of whether you are required
to file FinCEN Form 114 (FBAR), you
may be required to file Form 8938,
Statement of Specified Foreign
Financial Assets, with your income tax
return. Failure to file Form 8938 may result in
penalties and extension of the statute of limitations.
See www.irs.gov/form8938 for more information.
Line 7a–Question 1. Check the “Yes” box if at any
time during 2013 you had a financial interest in or
signature authority over a financial account located
in a foreign country. See the definitions that follow.
Check the “Yes” box even if you are not required to
file FinCEN Form 114, Report of Foreign Bank and
Financial Accounts (FBAR).
Financial account. A financial account includes,
but is not limited to, a securities, brokerage, savings,
demand, checking, deposit, time deposit, or other
account maintained with a financial institution (or
other person performing the services of a financial
institution). A financial account also includes a
commodity futures or options account, an insurance

policy with a cash value (such as a whole life
insurance policy), an annuity policy with a cash
value, and shares in a mutual fund or similar pooled
fund (that is, a fund that is available to the general
public with a regular net asset value determination
and regular redemptions).
Financial account located in a foreign country.
A financial account is located in a foreign country if
the account is physically located outside of the
United States. For example, an account maintained
with a branch of a United States bank that is
physically located outside of the United States is a
foreign financial account. An account maintained
with a branch of a foreign bank that is physically
located in the United States is not a foreign financial
account.
Signature authority. Signature authority is the
authority of an individual (alone or in conjunction
with another individual) to control the disposition of
assets held in a foreign financial account by direct
communication (whether in writing or otherwise) to
the bank or other financial institution that maintains
the financial account. See the FinCEN Form 114
instructions for exceptions. Do not consider the
exceptions relating to signature authority in
answering Question 1 on line 7a.
Other definitions. For definitions of “financial
interest,” “United States,” and other relevant terms,
see the instructions for FinCEN Form 114.
Line 7a–Question 2. See FinCEN Form 114 and its
instructions to determine whether you must file the
form. Check the “Yes” box if you are required to file

the form; check the “No” box if you are not required
to file the form.
If you checked the “Yes” box to Question 2 on line
7a, FinCEN Form 114 must be electronically filed
with the Financial Crimes Enforcement Network
(FinCEN) at the following website: http://bsaefiling.
fincen.treas.gov/main.html. Do not attach FinCEN
Form 114 to your tax return. To be considered
timely, FinCEN Form 114 must be received by June
30, 2014.
▲!
CAUTION
If you are required to file FinCEN Form
114 but do not properly do so, you may
have to pay a civil penalty up to
$10,000. A person who willfully fails to
report an account or provide account
identifying information may be subject to a civil
penalty equal to the greater of $100,000 or 50
percent of the balance in the account at the time of
the violation. Willful violations may also be subject to
criminal penalties.
Line 7b. If you are required to file FinCEN Form 114,
enter the name of the foreign country or countries in
the space provided on line 7b. Attach a separate
statement if you need more space.
Line 8. If you received a distribution from a foreign
trust, you must provide additional information. For
this purpose, a loan of cash or marketable securities
generally is considered to be a distribution. See

Form 3520 for details.
If you were the grantor of, or transferor to, a
foreign trust that existed during 2013, you may have
to file Form 3520.
Do not attach Form 3520 to Form 1040. Instead,
file it at the address shown in its instructions.
If you were treated as the owner of a foreign trust
under the grantor trust rules, you are also
responsible for ensuring that the foreign trust files
Form 3520-A. Form 3520-A is due on March 17,
2014, for a calendar year trust. See the instructions
for Form 3520-A for more details.
Version A, Cycle 7
Internal Use OnlyDRAFT AS OFAugust 6, 2013
SCHEDULE B
(Form 1040A or 1040)
▶ Attach to Form 1040A or 1040.
▶ Information about Schedule B (Form 1040A or 1040) and its
instructions is at www.irs.gov/scheduleb.
OMB No. 1545-0074
2013
2013. Catalog number 17146N.
Attachment
Sequence No. 08
Attachment Sequence Number 08. For Paperwork Reduction Act
Part I
Interest
(See instructions on back and the instructions for Form 1040A,

or Form 1040,
line 8a.)
Note. If you received a Form 1099-INT, Form 1099-OID,
or substitute statement froma brokerage firm, list the firm’s
name as thepayer and enter the total interest shown on that
form.
1
List name of payer. If any interest is from a seller-financed
mortgage and the buyer used the property as a personal
residence, see instructions on back and list this interest first.
Also, show that buyer’s social security number and address ▶
1
Amount
2
Add the amounts on line 1
2
3
Excludable interest on series EE and I U.S. savings bonds
issued after 1989. Attach Form 8815
3
4
Subtract line 3 from line 2. Enter the result here and on Form
1040A, or Form 1040, line 8a ▶
4
Amount
Part II
Ordinary Dividends
(See instructions on back and theinstructions for Form 1040A,
orForm 1040,
line 9a.)

Note. If youreceived a Form1099-DIV orsubstitutestatement
froma brokerage firm,list the firm’sname as thepayer and
enterthe ordinarydividends shownon that form.
5
5
6
Add the amounts on line 5. Enter the total here and on Form
1040A, or Form 1040, line 9a ▶
6
Part III Foreign Accounts and Trusts (Seeinstructions on
back.)
You must complete this part if you (a) had over $1,500 of
taxable interest or ordinary dividends; (b) had a foreign
account; or (c) received a distribution from, or were a grantor
of, or a transferor to, a foreign trust.
Yes
No
7
a
At any time during 2013, did you have a financial interest in or
signature authority over a financial account (such as a bank
account, securities account, or brokerage account) located in a
foreign country? See instructions
If “Yes,” are you required to file FinCEN Form 114, Report of
Foreign Bank and Financial Accounts (FBAR), formerly TD F
90-22.1, to report that financial interest or signature authority?
See FinCEN Form 114 and its instructions for filing
requirements and exceptions to those requirements
b
If you are required to file FinCEN Form 114, enter the name of
the foreign country where the financial account is located ▶
8
During 2013, did you receive a distribution from, or were you
the grantor of, or transferor to, a foreign trust? If “Yes,” you

may have to file Form 3520. See instructions on back
instructions.
Cat. No. 17146N
Schedule B (Form 1040A or 1040) 2013
Schedule B (Form 1040A or 1040) 2013
Page 2
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
For the latest information about developments related to
Schedule B (Form 1040A or 1040) and its instructions, such as
legislation enacted after they were published, go
to www.irs.gov/scheduleb.
Purpose of Form
Use Schedule B if any of the following applies.
• You had over $1,500 of taxable interest or ordinary dividends.
• You received interest from a seller-financed mortgage and the
buyer used the property as a personal residence.
• You have accrued interest from a bond.
• You are reporting original issue discount (OID) in an amount
less than the amount shown on Form 1099-OID.
• You are reducing your interest income on a bond by the
amount of amortizable bond premium.
• You are claiming the exclusion of interest from series EE or I
U.S. savings bonds issued after 1989.
• You received interest or ordinary dividends as a nominee.
• You had a financial interest in, or signature authority over, a
financial account in a foreign country or you received a
distribution from, or were a grantor of, or transferor to, a
foreign trust. Part III of the schedule has questions about
foreign accounts and trusts.
Specific Instructions
TIP

You can list more than one payer on each entry space for lines 1
and 5, but be sure to clearly show the amount paid next to the
payer's name. Add the separate amounts paid by the payers
listed on an entry space and enter the total in the “Amount”
column. If you still need more space, attach separate statements
that are the same size as the printed schedule. Use the same
format as lines 1 and 5, but show your totals on Schedule B. Be
sure to put your name and social security number (SSN) on the
statements and attach them at the end of your return.
Part I. Interest
Line 1. Report on line 1 all of your taxable interest. Taxable
interest should be shown on your Forms 1099-INT, Forms 1099-
OID, or substitute statements. Include interest from series EE,
H, HH, and I U.S. savings bonds. List each payer’s name and
show the amount. Do not report on this line any tax-exempt
interest from box 8 or box 9 of Form 1099-INT. Instead, report
the amount from box 8 on line 8b of Form 1040A or 1040. If an
amount is shown in box 9 of Form 1099-INT, you generally
must report it on line 12 of Form 6251. See the Instructions for
Form 6251 for more details.
Seller-financed mortgages. If you sold your home or other
property and the buyer used the property as a personal
residence, list first any interest the buyer paid you on a
mortgage or other form of seller financing. Be sure to show the
buyer’s name, address, and SSN. You must also let the buyer
know your SSN. If you do not show the buyer’s name, address,
and SSN, or let the buyer know your SSN, you may have to pay
a $50 penalty.
Nominees. If you received a Form 1099-INT that includes
interest you received as a nominee (that is, in your name, but
the interest actually belongs to someone else), report the total
on line 1. Do this even if you later distributed some or all of
this income to others. Under your last entry on line 1, put a
subtotal of all interest listed on line 1. Below this subtotal,
enter "Nominee Distribution" and show the total interest you
received as a nominee. Subtract this amount from the subtotal

and enter the result on line 2.
TIP
If you received interest as a nominee, you must give the actual
owner a Form 1099-INT unless the owner is your spouse. You
must also file a Form 1096 and a Form 1099-INT with the IRS.
For
more details, see the General Instructions for Certain
Information Returns and the Instructions for Forms 1099-INT
and 1099-OID.
Accrued interest. When you buy bonds between interest
payment dates and pay accrued interest to the seller, this
interest is taxable to the seller. If you received a Form 1099 for
interest as a purchaser of a bond with accrued interest, follow
the rules earlier under Nominees to see how to report the
accrued interest. But identify the amount to be subtracted as
“Accrued Interest.”
Original issue discount (OID). If you are reporting OID in an
amount less than the amount shown on Form 1099-OID, follow
the rules earlier under Nominees to see how to report the OID.
But identify the amount to be subtracted as “OID Adjustment.”
Amortizable bond premium. If you are reducing your interest
income on a bond by the amount of amortizable bond premium,
follow the rules earlier under Nominees to see how to report the
interest. But identify the amount to be subtracted as “ABP
Adjustment.”
Line 3. If, during 2013, you cashed series EE or I U.S.
savings bonds issued after 1989 and you paid qualified higher
education expenses for yourself, your spouse, or your
dependents, you may be able to exclude part or all of the
interest on those bonds. See Form 8815 for details.
Part II. Ordinary Dividends
TIP
You may have to file Form 5471 if, in 2013, you were an officer
or director of a foreign corporation. You may also have to file
Form 5471 if, in 2013, you owned 10% or more of the total
(a) value of a foreign corporation’s stock, or (b) combined

voting power of all classes of a foreign corporation’s stock with
voting rights. For details, see Form 5471 and its instructions.
Line 5. Report on line 5 all of your ordinary dividends. This
amount should be shown in box 1a of your Forms 1099-DIV or
substitute statements. List each payer’s name and show the
amount.
Nominees. If you received a Form 1099-DIV that includes
ordinary dividends you received as a nominee (that is, in your
name, but the ordinary dividends actually belong to someone
else), report the total on line 5. Do this even if you later
distributed some or all of this income to others. Under your last
entry on line 5, put a subtotal of all ordinary dividends listed on
line 5. Below this subtotal, enter “Nominee Distribution” and
show the total ordinary dividends you received as a nominee.
Subtract this amount from the subtotal and enter the result on
line 6.
TIP
If you received dividends as a nominee, you must give the
actual owner a Form 1099-DIV unless the owner is your spouse.
You must also file a Form 1096 and a Form 1099-DIV with the
IRS. For more
details, see the General Instructions for Certain Information
Returns and the Instructions for Form 1099-DIV.
Part III. Foreign Accounts and Trusts
TIP
Regardless of whether you are required to file FinCEN Form
114 (FBAR), you may be required to file Form 8938, Statement
of Specified Foreign Financial Assets, with your income tax
return. Failure to file Form 8938 may result in penalties and
extension of the statute of limitations.
See www.irs.gov/form8938 for more information.
Line 7a–Question 1. Check the “Yes” box if at any time during
2013 you had a financial interest in or signature authority over a
financial account located in a foreign country. See the
definitions that follow. Check the “Yes” box even if you are not
required to file FinCEN Form 114, Report of Foreign Bank and

Financial Accounts (FBAR).
Financial account. A financial account includes, but is not
limited to, a securities, brokerage, savings, demand, checking,
deposit, time deposit, or other account maintained with a
financial institution (or other person performing the services of
a financial institution). A financial account also includes a
commodity futures or options account, an insurance policy with
a cash value (such as a whole life insurance policy), an annuity
policy with a cash value, and shares in a mutual fund or similar
pooled fund (that is, a fund that is available to the general
public with a regular net asset value determination and regular
redemptions).
Financial account located in a foreign country. A financial
account is located in a foreign country if the account is
physically located outside of the United States. For example, an
account maintained with a branch of a United States bank that is
physically located outside of the United States is a foreign
financial account. An account maintained with a branch of a
foreign bank that is physically located in the United States is
not a foreign financial account.
Signature authority. Signature authority is the authority of an
individual (alone or in conjunction with another individual) to
control the disposition of assets held in a foreign financial
account by direct communication (whether in writing or
otherwise) to the bank or other financial institution that
maintains the financial account. See the FinCEN Form 114
instructions for exceptions. Do not consider the exceptions
relating to signature authority in answering Question 1 on line
7a.
Other definitions. For definitions of “financial interest,”
“United States,” and other relevant terms, see the instructions
for FinCEN Form 114.
Line 7a–Question 2. See FinCEN Form 114 and its instructions
to determine whether you must file the form. Check the “Yes”
box if you are required to file the form; check the “No” box if
you are not required to file the form.

If you checked the “Yes” box to Question 2 on line 7a, FinCEN
Form 114 must be electronically filed with the Financial Crimes
Enforcement Network (FinCEN) at the following website:
http://bsaefiling.fincen.treas.gov/main.html. Do not attach
FinCEN Form 114 to your tax return. To be considered
timely, FinCEN Form 114 must be received by June 30, 2014.
▲
!
CAUTION
If you are required to file FinCEN Form 114 but do not properly
do so, you may have to pay a civil penalty up to $10,000. A
person who willfully fails to report an account or provide
account
identifying information may be subject to a civil penalty equal
to the greater of $100,000 or 50 percent of the balance in the
account at the time of the violation. Willful violations may also
be subject to criminal penalties.
Line 7b. If you are required to file FinCEN Form 114, enter the
name of the foreign country or countries in the space provided
on line 7b. Attach a separate statement if you need more space.
Line 8. If you received a distribution from a foreign trust, you
must provide additional information. For this purpose, a loan of
cash or marketable securities generally is considered to be a
distribution. See Form 3520 for details.
If you were the grantor of, or transferor to, a foreign trust that
existed during 2013, you may have to file Form 3520.
Do not attach Form 3520 to Form 1040. Instead, file it at the
address shown in its instructions.
If you were treated as the owner of a foreign trust under the
grantor trust rules, you are also responsible for ensuring that the
foreign trust files Form 3520-A. Form 3520-A is due on March
17, 2014, for a calendar year trust. See the instructions for Form
3520-A for more details.
8.2.1.3144.1.471865.466429
SE:W:CAR:MP

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